Types of orders passed by the Income-tax Appellate Tribunal. - Income Tax - 417/CBDT

INSTRUCTION NO. 417/CBDT Dated: May 17, 1972 The Board would like to have information regarding the following types of orders passed by the Income-tax Appellate Tribunal:- (a) Orders where the Appellate Tribunal has given a decision in favour of the assessee on the basis of fresh and additional evidence adduced by the assessee for the first time in the course of the appellate proceedings before the Tribunal. The Board would also like to know whether the authorised representative of the Department was allowed a reasonable opportunity of examining the veracity of such evidence. (b) Orders where, in your opinion, the decision of the Appellate Tribunal is favourable to the assessee even though, on the facts on record, the weight of evidence appears to be preponderantly in favour of the Department. The Board desire that, in the first instance, a statement in respect of such selected orders received between 1st October, 1971 to 31st March, 1972 giving, inter alia, the brief facts of the case and other relevant details (such as, name of the assessee, appeal No., date of order, etc.) should please be sent so as to reach here by the 31st March, 1972. Similar statements an respect of orders received after 31st March, 1972 should be sent at the end of every puarter. 2. The receipt of this letter may please be acknowledged.